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Motorola Push-to-Talk Devices Are Telephones, Not Network Equipment: CAAR Delhi
Case Law Details
- Case Name
- In re Procall Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Procall Private Limited (CAAR Delhi)
The Customs Authority for Advance Rulings (CAAR), Delhi, in In re Procall Private Limited (2025), examined the classification of Motorola Solutions’ push-to-talk over cellular (PoC) communication devices — models TLK 100, TLK 110, and TLK 150 — under the Customs Tariff Act, 1975. The central issue was whether these devices, which enable two-way, real-time voice communication over cellular and Wi-Fi networks, should be classified as “telephone sets” under Tariff Item 8517 1810 or as “other communication apparatus” under 8517 6290.
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